IFRS Accounting Taxonomy 2022 - Update 2: IFRS 16 Lease Liability
Initiative
Official name
IFRS Accounting Taxonomy 2022—Update 2
Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants
Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Sale and leaseback: amendments to IFRS 16
(non-binding, INT)
Amendment to IAS 1 - Non-current Liabilities with Covenants
(non-binding, INT)
Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants, 2023